Advance tax (presumptive 44AD/44ADA, single instalment, 100%): due dates
Challan ITNS 280 is a quarterly income tax compliance. The dates below run from 23 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.
- Form
- Challan ITNS 280
- Frequency
- Quarterly
- Next due date
- 15 March 2027 (Q4 FY2026-27)
- Rule status
- Checked against the source
Who it applies to
- Assessees liable to pay advance tax
- Assessees on presumptive taxation
Upcoming due dates, through FY 2027-28
Dates generated on 23 October 2026 from calendar version 2026-09. They are regenerated daily, and a date notified after that is not reflected until the rule is updated.
| Period | Due date |
|---|---|
| Due in financial year 2026-27 | |
| Q4 FY2026-27 | 15 March 2027Next |
| Due in financial year 2027-28 | |
| Q4 FY2027-28 | 15 March 2028 |
Source and verification
Income-tax Act Section 211(1)(b): presumptive taxpayers pay 100% in a single instalment by 15 March. Checked against the source on 17 September 2026.
FAQs
When is the Advance tax (presumptive 44AD/44ADA, single instalment, 100%) due?
The next due date from 23 October 2026 is 15 March 2027, for Q4 FY2026-27. Every due date through FY 2027-28 is listed on this page.
Who has to comply with the Challan ITNS 280 due date?
Assessees liable to pay advance tax; Assessees on presumptive taxation.
Where does this due date come from?
Income-tax Act Section 211(1)(b): presumptive taxpayers pay 100% in a single instalment by 15 March. Checked against the source on 17 September 2026.
Which notices follow a Challan ITNS 280 default or mismatch?
Proposed adjustment response (s.143(1)(a)).
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This page lists statutory due dates for chartered accountants and is not legal advice. A notification or circular can move a date, so check the notified text before you file.